angol - magyar Üzlet/pénzügy Pénzügy (általános)

A definíciója:

Capital Asset - an asset which is:
 tangible in nature, such as property, plant, or equipment;
 intended for long-term use in the operation of the business, usually beyond one year;
 with a limited life, except for land, and
 the cost of which may be apportioned to the cost of operations via Depreciation or lease expense throughout its useful life.